Joshua David Odintz
Partner

Overview
Joshua D. Odintz is a tax attorney in Holland & Knight's Washington, D.C., office. Mr. Odintz focuses on tax policy, tax controversy and withholding tax matters. He also advises clients on domestic and international tax controversy matters at all phases, from audit and administrative appeals through litigation.
Mr. Odintz also has experience handling cases involving methods of accounting, transfer pricing, Section 199, research credit, tax accounting, privilege and work product, among others.
Mr. Odintz represents clients before the U.S. Department of the Treasury, Internal Revenue Service (IRS), U.S. Congress and the Organisation for Economic Co-operation and Development (OECD). He assists clients in seeking legislative and regulatory changes to tax laws, as well as monitoring key legislative and regulatory developments. He has successfully worked with clients to obtain changes in U.S. tax reform bills, Section 385 regulations of the Internal Revenue Code (debt/equity rules) and Foreign Account Tax Compliance Act (FATCA) regulations.
In addition, Mr. Odintz focuses on withholding tax issues, FATCA and the OECD's Common Reporting Standard (CRS). He advises domestic and foreign entities on FATCA and CRS issues, including the FATCA and CRS status of entities, reporting, documentation and FATCA withholding.
Furthermore, Mr. Odintz has extensive experience representing clients under investigation by the Congress, including the Permanent Subcommittee on Investigations (PSI). He assists clients during all phases of investigation, including responding to information and document requests, witness interviews and hearings.
Mr. Odintz is a frequent speaker at the International Fiscal Association (IFA), Tax Executives Institute (TEI), American Bar Association (ABA), the University of Chicago Tax Conference and the D.C. Bar Association.
Prior to joining Holland & Knight, Mr. Odintz was a tax attorney at a multinational law firm's Washington, D.C., office, where he was on the management committee of the firm's North America tax practice.
In addition, Mr. Odintz has held high-level government positions with the U.S. Department of the Treasury and the Senate Committee on Finance. He previously served as a senior advisor for tax reform to the assistant secretary at the Treasury Department, where he advised senior treasury officials on tax reform options and issues. Mr. Odintz also served as the chief tax counsel to President Barack Obama's National Commission on Fiscal Responsibility and Reform and was instrumental in formulating the tax proposals in the commission's report. Additionally, Mr. Odintz served as the acting tax legislative counsel at the Treasury.
Representative Experience
- Represented pharmaceutical company under audit regarding method of accounting issues
- Served as counsel to trade association regarding tax legislative and regulatory matters
- Represented manufacturer regarding Section 199 audit
- Represented insurance broker regarding regulatory tax policy changes
- Represented an ad hoc coalition of businesses to make legislative changes to the base erosion and anti-abuse tax (BEAT)
- Advised financial institutions regarding Foreign Account Tax Compliance Act (FATCA), Chapter 3 withholding and Common Reporting Standard
- Represented service provider under audit for Chapter 3 withholding
Credentials
- Georgetown University Law Center, LL.M., Taxation, with distinction
- California Western School of Law, J.D.
- University of California, San Diego, B.A., Political Science
- California
- District of Columbia
- U.S. Tax Court
- U.S. Supreme Court
- U.S. Court of Appeals for the Ninth Circuit
- U.S. District Court for the Southern District of California
- American Bar Association, Tax Section, Nominations Committee, 2019-Present
- International Fiscal Association (IFA), U.S. Branch, D.C. Regional Vice Chair, 2018-Present
- University of Chicago Tax Conference, Planning Committee, 2018-Present
- Bloomberg Tax, U.S. International Advisory Board, 2016-Present
- District of Columbia Bar, Vice Chair, Committee on Tax Audits, 2006-2007; Tax Section Member, 2002-Present
- American Bar Association, Tax Section, Court Practice and Procedure Committee, Vice Chair, 2013-2017; Chair, 2017-2019
- The Legal 500 USA, Tax – U.S. Taxes: Contentious, 2022, 2023; Tax – International Tax, 2023
- Chambers USA – America's Leading Business Lawyers guide, Tax, 2020-2023
- Holland & Knight Pro Bono All-Star, 2021
- Top Lawyer, Washingtonian, Tax, 2015, 2018, 2020, 2022
- Thomas Bradbury Chetwood S.J. Prize, Most Distinguished Academic Performance Leading to a Master of Laws Degree, Georgetown University Law Center, 2000